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PENGARUH PENGETAHUAN WAJIB PAJAK AKAN PAJAK PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK RW 023 PERUMNAS I BEKASI

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ABSTRACT THE IMPACT OF TAXPAYER KNOWLEDGE TOWARD THE INDIVIDUAL TAX COMPLIANCE Written by: Hezron Galio NIM: 1132009 The purpose of this study was to determine the influence of the tax payer’s knowledge about their personal tax against tax compliance by the population in Rw 023 Perumnas 1 Bekasi with sample of 65 people were taken. In this study the author uses descriptive method where this method collects data generate the information needed and analyze the problem by distributing questionnaires to parties involved in this study. The data obtained, processed and statistically analyzed using the Spearman rank correlation coefficient. The questionnaire had 17 questions which consists of 7 questions confirming about the knowledge of personal tax and 10 questions confirming taxpayer compliance, the accumulated calculation results in Rw 023 Perumnas 1 Bekasi amounted to 78.6% (shown in Appendix 2) defined taxpayers who pay taxes have a good knowledge of the personal tax The level of compliance of paying taxes in 023 Rw Perumnas 1 Bekasi base on the questionnaire can be seen was 78.3% (shown in Appendix 2) who dutifully pay taxes. Data processing results in statistical methods Spearman Rank indicates that the relation between knowledge of personal tax compliance paying taxes are lower where r_s = 0,568 with determination coefficient of 32.00% while the remaining 68.00% is determined by other factors outside the research, based on significant test of 0.000 or < 0.05 which means there is a significant relationship between knowledge of personal taxpayers on personal income tax to compliance of paying taxes. Keywords: Knowledge, TaxPayer, Income Tax